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Tern Corporation produces and sells refrigerators for outdoor use (e.g., patios, porches, and verandas). Its major manufacturing facility is in Georgia, but it also has

Tern Corporation produces and sells refrigerators for outdoor use (e.g., patios, porches, and verandas). Its major manufacturing facility is in Georgia, but it also has a smaller plant in Nicaragua. Gross receipts for the current year are derived as follows: $8,200,000 from Georgia and $1,000,000 from Nicaragua.

Tern's DPGR for the current year is $_______

If the gross receipts from the Nicaragua plant are only $400,000 (not $1,000,000), then the DPGR for the current year is $________

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